Management Accounting Practice and Strategic Behavior: On the Dysfunctional Effect of Short-Term Budgetary Goals on Managerial Long-Term Growth Orientation

3834915351......Page 1
Management Accounting\rPractice and Strategic Behavior......Page 3
Foreword......Page 5
Preface......Page 7
Contents......Page 9
Tables......Page 13
Figures......Page 14
1. Research Issue and Objectives......Page 15
2. Plan of the Study......Page 18
1.1. Structuration Theory as Socio-Scientific Meta-Theory......Page 20
1.2. Post-Positivist Approach to Science......Page 21
1.3. Ontological Synthesis......Page 22
1.4. Duality of Structure......Page 23
1.5. Research Informed by Structuration Theory......Page 25
1.6. Critical Review on the Application of Structuration Theory......Page 32
2.1. Previous Accounting Research Informed by Structuration Theory......Page 35
2.2.1. Management Accounting as a Social Practice......Page 41
2.2.2. Management Accounting within the Social Context......Page 43
2.2.3. Social Dimensions of Management Accounting Practices......Page 44
2.2.4. Empirical Research in Management Accounting Informed by ST......Page 47
2.3. Value of ST in Management Accounting Research......Page 52
C Management Accounting and Managerial Long-Term Orientation......Page 55
1. Debate on \'Economic Short-Termism\'......Page 56
2.1. Definition of RAPM......Page 59
2.2. Overview of the RAPM Research Stream......Page 61
2.3. RAPM and Managerial Long-Term Orientation......Page 62
2.4.1. Basic Concepts of Role Theory......Page 64
2.4.2. Application of Organizational Role Theory in RAPM Research......Page 66
2.5. Social Dimensions of RAPM......Page 69
3.1.1. Persistence of Accounting-Based Performance Measures......Page 71
3.1.2. Increasing Relevance at the Middle Management Level......Page 73
3.2.1. Long-Term Growth Orientation as Part of Long-Term Orientation......Page 75
3.2.2. The Relevant Organizational Context......Page 79
3.3. Research Questions......Page 80
1.1. Case Study Approach......Page 81
1.2. Two-Staged Design......Page 82
1.3. Crucial Case Setup......Page 83
1.4. Survey Design Parameters......Page 84
2. Research Site......Page 85
1. Purpose......Page 87
2.1. Selection of Informants......Page 88
2.2. Semi-Structured Interviews......Page 90
2.3. Group Discussion......Page 91
3.1. The Level of Managerial Long-Term Growth Orientation......Page 93
3.2. The Role and Relevance of RAPM......Page 95
3.2.2. Extent of RAPM in Practice......Page 96
3.2.3. Dysfunctional Consequences of the RAPM Practice......Page 98
3.3.1. Corporate Entrepreneurship......Page 99
3.3.2. Properties of the Strategy-Making Process......Page 112
3.4.2. Impact of Corporate Entrepreneurship......Page 118
3.4.3. Impact of Strategy-Making......Page 121
3.4.4. Resulting Research Model......Page 122
1. Sample and Procedure......Page 124
2.1. Measure Development......Page 128
2.2. Measure Validation......Page 132
3. Results......Page 136
3.1. Dysfunctional Effect of RAPM......Page 137
3.2.1. Impact of Entrepreneurial Orientation on LGO......Page 138
3.2.2. Impact of the Entrepreneurial Environment......Page 139
3.2.3. Impact of the Individual Proclivity for Entrepreneurship......Page 141
3.3. Impact of Strategy-Making......Page 143
3.4. Relative Impact of RAPM and the Other Relevant Factors......Page 144
1.1. On the Dysfunctional Effect of RAPM......Page 149
1.2. On the Other Relevant Organizational Factors......Page 151
1.3. On RAPM Research Informed by Structuration Theory......Page 155
1.4. On Management Accounting Practice and Strategic Behavior......Page 160
2.1. RAPM......Page 163
2.2. Corporate Entrepreneurship......Page 164
2.3. Strategy-Making......Page 166
3. Limitations and Outlook......Page 168
Appendix......Page 170
References......Page 180